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Add a restriction regarding religious affiliation

Individuals subject to church tax must pay church tax on their capital gains tax. To do so, entities required to withhold capital gains tax—such as banks—must inquire with the Federal Central Tax Office (BZSt) whether their customers belong to a religious community that collects church tax.

As a customer, you can object to this automated inquiry into your religious affiliation by filing a blocking notice. However, the blocking notice does not affect your obligation to pay church tax on capital gains tax, if applicable. The entity responsible for withholding the tax will simply no longer be able to do so on your behalf. If you file a restriction notice, you are instead required to file a tax return in order to pay the church tax on capital gains tax yourself.

You can submit your opt-out notice online via the BZSt Online Portal (BOP). Alternatively, you can also submit the opt-out notice to the BZSt by regular mail.

To submit the opt-out notice via the BOP, you must first register there.

  • Restriction Notice Pursuant to Section 51a of the Income Tax Act (EStG) Granting
  • Object to the automated retrieval of religious affiliation data for the purpose of withholding church tax from capital gains tax
  • The following may file a restriction notice: natural persons
  • Individuals subject to church tax must pay church tax on capital gains tax
  • Church tax is withheld automatically from capital gains tax by obligated entities (such as banks or insurance companies)
  • To this end, the obligated entities query the Federal Central Tax Office (BZSt) to determine whether their customers belong to a religious community that collects church tax
  • This data query regarding religious affiliation can be objected to by filing a “sperrvermerk”; in that case, church tax will not be withheld
  • The opt-out notice does not affect the obligation to pay church tax on capital gains tax
  • The “blocking note” requires you to file a tax return in order to pay the church tax on capital gains tax yourself
  • Information provided by: Tax Information Center (SIC) of the Federal Central Tax Office (BZSt)
  • Objection via: The “Sperrvermerk” declaration must be submitted by mail to the BZSt or online via the BZSt Online Portal (BOP)
  • Responsible authority: Federal Central Tax Office (BZSt)

  • Completed declaration for the registration or removal of a restriction notice

The following may file a blocking notice:

  • individuals

Additional requirements:

  • You will need your tax identification number (IdNr.)
  • When submitting the blocking notice via the BOP:
    • You are registered on the ElsterOnline portal (EOP) and have an EOP certificate, or
    • you are registered on the BZSt Online Portal (BOP) and have a BOP certificate

There are no costs involved.

You must submit your restriction notice online via the BZSt Online Portal (BOP) or in writing to the BZSt.

Online procedure:

  • You must first register online on the BOP.
  • The BZSt will then send you the activation details via email and the activation code for your account by mail.
  • Activate your BOP account using the information you received. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in the future.
    • Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
  • You can now enter the blocking note in your BOP account.
    • Note: You will need your tax identification number (IDNo.) to enter the blocking notice. If you do not have this number, you can request your tax identification number (IDNo.) online on the BZSt website.
  • The BZSt will then notify you via your BOP inbox that the blocking notice has been successfully entered.

Written Procedure:

  • Go to the BZSt website and access the declaration for the blocking notice.
  • Fill out the declaration online. Print it out and sign it.
  • Send your declaration by mail to the BZSt.
  • The BZSt will then notify you by mail that the restriction notice has been successfully registered.

  • For registration with the BOP: 1 to 3 weeks
  • For the entry of the restriction note: up to 2 weeks
  • For notification of the tax identification number (IdNr.): up to 6 weeks

  • Applications may be submitted at any time.
  • The declaration regarding the restriction must be received by June 30 of each year if the restriction is to take effect for the coming year.

  • Appeal Against the Denial of Registration
  • Action in the tax court

  • Forms available: Yes
  • Written form required: Yes
  • Informal application possible: No
  • In-person appearance required: No
  • Online service available: Yes

Federal Central Tax Office (BZSt) on behalf of the Unified Point of Contact for the States (EAP)


Redirect service: Deep link to the original portal

The text was automatically translated based on the German content.

Source: Serviceportal Saarland